Methods used to determine transfer prices

The three graphs below were created using Google’s graphing tools.

These horizontal bar graphs show the preference for setting prices for transfer pricing purposes for approximately 875 multinational enterprises.

The data in the graphs was taken from an Ernst & Young survey of the multinational enterprises on transfer pricing procedures and practices.  You can gain access to the results of the survey by clicking here (PDF file).  

Data on the graphs and in the survey report should be useful to companies operating in more than one country.  Government transfer pricing taxation policies for many countries are provided.

Strategic initiatives for cost reduction

The graph below was created using Google’s graphing tools.

This horizontal bar graph shows response percentages to a Deloitte survey on implementing strategic initiatives for cost reductions.

The Deloitte survey is “What’s Next?  Deloitte’s Second Biennial Cost Survey.  Cost Improvement Practices and Trends in the Fortune 1000”.  Click here to access the report (PDF file).

A principle conclusion reached in the survey report is that more emphasis should be placed on strategic, long-term approaches to cost management versus short-term, quickly implemented cost reductions.

Environmental, social, and/or governance effects on financial performance

The graph below was created using Google’s graphing tools.

The horizontal bar graph shows 8 factors relevant to a company’s financial performance. 

A survey of 238 CFOs, and others, on environmental, social, and/or governance company programs and their importance relative to the 8 factors in the graph was conducted by the McKinsey Company in 2008.   For example, the most important way environmental, social, and/or governance programs influence financial performance is by increasing (or decreasing) the company’s reputation.   The least important way is by improving access to capital.

Click here (PDF file) to access the report containing the data in the graph and other results on the effects of environmental, social, and governance programs on company value.

Strategic initiatives for cost reduction

The graph below was created using Google’s graphing tools.

This horizontal bar graph shows the percentage of companies responding to a Deloitte survey that are implementing the strategic initiatives described in the graph.

The Deloitte survey is “What’s Next?  Deloitte’s Second Biennial Cost Survey.  Cost Improvement Practices and Trends in the Fortune 1000”.  Click here to access the report (PDF file).

A principle conclusion reached in the survey report is that more emphasis should be placed on strategic, long-term approaches to cost management versus short-term, quickly implemented cost reductions.

Decision methods for capital projects by small companies

The graphs below were created using Google’s graphing tools.

The first bar graph shows four broad categories of capital expenditures and how many of the surveyed companies indicated the category as being their largest capital expenditure during the previous 12 months.

The second bar graph shows the percentage of surveyed companies using one of three planning methods for making capital decisions.

The data in the graphs are based on a Gallup Organization survey of more than 750 small companies for the National Federation of Independent Business Research Foundation.  The results of the survey are found in a 2006 report written by Morris Danielson and Jonathan Scott.  Small companies surveyed have fewer than 250 employees.  The report can be read by clicking here (PDF file).

The data in the graph and in the report should be useful to small company decision-making related to capital projects.

Percentage of companies offering various benefits

The graph below was created using Google’s graphing tools.

This horizontal bar graph shows the percentages of US companies offering 4 categories of benefits.  Interesting 33.3 % of companies offer no benefits.

This data is based on a US Census 2007 survey of US companies.  You can gain access to the survey data by clicking here.  The percentages represent those companies responding that they offer the identified benefit.

This data should be useful to job seekers for realizing many companies offer no benefits.

Source of capital for start ups with employees

The graph below was created using Google graph tools.

This horizontal bar graph shows the sources of capital for startup companies (firms) with employees.  The data in the graph is from a US Census survey conducted in 2007.   Findings from the survey can be accessed by clicking here.

The data shows how much startup companies rely upon the owners (or owners’ family and friends) capital.  Only about 25 % of the time did companies receive capital from non self/family/friend sources.